Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

515.0000 HOUSEHOLD FURNISHINGS

Annotation 515.0010

515.0010 Residential Care Facilities. Revenue and Taxation Code section 224 provides that the personal effects exemption does not apply to property held or used in connection with a trade, profession, or business. Therefore, assessment of personal property owned by the licensee of a residential care facility business and used in connection with the facility is proper. However, the fact that a licensee operates a residential care facility out of his or her own home should not preclude application of the exemption for personal effects and household furnishings held for the licensee’s own personal use, such as personal bedroom furnishings. LTA 8/1/1989 (No. 89/58); C 12/4/2000; C 3/12/2012.

Do you have feedback about the BOE website?

Share it with us in the text boxes below!
Please keep in mind that you will not receive a response upon sharing your feedback with us.

If you need help with tax questions, online services, or payment please call the BOE Customer Service Center at 1-800-400-7115.

For your security, please do not include any private information such as social security numbers or contact information when submitting this form.
Thank you for helping us improve the California taxpayers' experience on boe.ca.gov.

Were you able to easily find the information you were seeking?

What changes would you make to this page to improve the user's experience?